Answer:
Pension expense $100,000
Explanation:
The computation of the pension expense for the year is shown below:
Service cost $112,000
Interest cost $64,800 ($810,000 × 8%)
Amortization of prior service cost $6,600
Amortization of net loss $2,600
Less: Expected return on plan assets -$86,000 ($860,000 × 10%)
Pension expense $100,000
Answer: The authorization of funds for the museum is an example of an earmark.
Explanation:
Earmarking is the act of setting aside particular fund for a specific purpose.
In the United States, earmarks are directive from the Congress that funds should be allocated and spent on certain projects.
For example, one can say the prime minister has earmarked three billion dollars for the construction of new hospitals. The expenditure on the funding of the public art museum is an earmark.
Answer: Organizational change leader
Explanation:
The organizational change leader is the big hand for controlling the changes in the organization and management. This involves the change centric leadership. The leader should not look upon the upward organizational hierarchy to seek help instead must take actions and must implement them on others. Empowering the stakeholders. Managing the team discussions and working ethics and credibility.
Using a <u>train the trainer</u> strategy, knowledgeable users can be selected who then conduct sessions for others.
The train-the-trainer version is a training strategy that turns personnel into subject-depend specialists who can then educate other participants of your enterprise or agency. For instance, a set of personnel is educated on new protection methods, harassment prevention, or how to facilitate effective crew conferences.
Train-the-trainer is a framework for training ability instructors or challenging dependent professionals to enable them to educate other people about their firms.
A train the trainer program is set education new and green instructors. once in a while, educate the trainer periods are suitable for existing teachers as nicely. These courses cover the first-rate way to deliver education materials to different corporations of newbies.
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